全国税务执法行动路易斯安那州一案宣判 居家护理公司老板欠缴工资税获刑13个月
美国司法部路易斯安那东区联邦检察官大卫·I·库塞尔（David I. Courcelle）10月14日宣布，该区居民阿曼达·威尔克森（Amanda Wilkerson）因未缴工资税、未申报个人所得税及在薪酬保护计划（PPP）贷款申请中作虚假陈述，已于9月22日被判处13个月监禁。此案是司法部当日公布的首个“全国税务执法行动”的组成部分——该行动在约六周内对76名被告采取检控行动，涉案图谋损失超过4.9亿美元，行动全貌见本网今日已发的全国综合稿。
据检察官办公室介绍，现年57岁、家住马雷罗（Marrero）的威尔克森经营居家护理公司Divine Purpose Home Care LLC。法庭文件显示，2017年至2024年间，她未如实申报公司应缴的工资税，并未将从员工工资中代扣的110万美元工资税上缴国税局。她2023年收入超过160万美元，却未提交当年的个人所得税申报表；多年间，她一直未申报纳税，也未缴纳所欠税款。2021年，她又在PPP贷款申请中向小企业管理局作虚假陈述，谎称一家并未实际运营的企业2019年总收入为75,639美元，并随附一份虚假的报税表，由此取得19,907美元贷款。
威尔克森已于今年5月就一项三项罪名的起诉书认罪，罪名分别为未缴纳工资（信托基金）税、未申报个人所得税，以及在PPP贷款申请中作虚假陈述。联邦地区法官布兰登·S·朗（Brandon S. Long）判处她13个月监禁，刑满后接受3年监督释放，并责令她向国税局支付2,367,686美元赔偿、向小企业管理局支付19,907美元赔偿。此案由国税局刑事调查局调查，助理联邦检察官蒂瓦娜·赖特（Tiwana Wright）负责起诉。库塞尔在新闻稿中表示，此次协调行动显示了各机构揭露和起诉税务欺诈的决心，并称行动向全国税务欺诈者发出了清算信号。
Louisiana Home Care Owner Sentenced to 13 Months in Tax Case Announced as Part of National Enforcement Surge
U.S. Attorney David I. Courcelle for the Eastern District of Louisiana announced on October 14 that Amanda Wilkerson of Marrero was sentenced on September 22 to 13 months in prison for failing to pay payroll taxes, failing to file individual income tax returns, and providing false statements on a Paycheck Protection Program (PPP) loan application. The case was announced as part of the Justice Department's first-ever National Tax Enforcement Surge, which over roughly six weeks brought prosecutorial actions against 76 defendants in cases involving more than $490 million in intended losses; see GSM's national roundup published earlier today for the full sweep.
According to the U.S. Attorney's Office, Wilkerson, 57, owned and operated Divine Purpose Home Care LLC, a home healthcare business. Court documents show that from 2017 through 2024, she failed to properly report the company's payroll taxes and failed to pay over to the IRS $1.1 million in payroll taxes she had collected from her employees' wages. In 2023, she earned more than $1.6 million in income but failed to file her individual income tax return for that year, and for years she failed to file returns and failed to pay the taxes due. In 2021, she also made false statements to the Small Business Administration on a PPP loan application, stating that a non-operational business she had established had annual gross income of $75,639 in 2019 and submitting a fraudulent tax return in support; the application resulted in her receiving $19,907.
Wilkerson pleaded guilty in May 2026 to a three-count bill of information charging her with failure to pay over payroll taxes (26 U.S.C. § 7202), failure to file her individual income tax return (26 U.S.C. § 7203), and providing false statements on a PPP loan application (18 U.S.C. § 1001). U.S. District Judge Brandon S. Long sentenced her to 13 months of imprisonment, followed by three years of supervised release, and ordered her to pay $2,367,686 in restitution to the IRS and $19,907 to the Small Business Administration. The case was investigated by IRS Criminal Investigation and prosecuted by Assistant U.S. Attorney Tiwana Wright of the Financial Crimes Unit. "Today's surge signals a day of reckoning for tax fraudsters nationwide," Courcelle said in the release.
图片来源：新奥尔良黑尔·博格斯联邦大楼（美国路易斯安那东区联邦地区法院所在地）。Tony Webster／Wikimedia Commons，CC BY-SA 2.0
- 2026-10-14司法部首次"全国税务执法行动"收网：76名被告涉税务欺诈逾4.9亿美元
- 2026-10-14全国税务执法行动路易斯安那州一案宣判 居家护理公司老板欠缴工资税获刑13个月本篇
